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Charitable Trusts and the Cy Pres Doctrine: An Overview
  • Holland & Hart LLP
  • USA
  • January 30 2017

Charitable trusts are both valuable estate planning tools and excellent philanthropic devices. For instance, certain charitable trusts provide

“Tax Management Estates, Gifts and Trusts Journal”
  • Quarles & Brady LLP
  • USA
  • May 11 2017

Estate planning advisors need to be cognizant of potential tax reform legislation and related regulatory trends in the charitable sector when advising

“Conversions of Private Foundations to Donor Advised Funds”
  • Quarles & Brady LLP
  • USA
  • May 1 2017

For many years, donors have utilized private grant making foundations for charitable giving. Organized as either trusts or corporations, such entities

Enforcing Charitable Pledges: New York’s Shifting Landscape
  • Kelley Drye & Warren LLP
  • USA
  • September 13 2016

On August 24, 2016, it was widely reported in the business media that Duke University had filed a claim against the estate of Aubrey McLendon, the

Charitable Giving Before Tax Law Changes Under the New Administration
  • Goulston & Storrs PC
  • USA
  • November 21 2016

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the

Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter Kaye Scholer LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or

Benefactors Beware: Fake Charities Included in IRS List of Top Tax Scams for 2017
  • Bryan Cave LLP
  • USA
  • March 28 2017

Every year, the IRS issues its “Dirty Dozen” Tax Scams list, a compilation of tactics and devices used by scam artists against taxpayers. While the

移民美國 前的避稅籌劃
  • Carlton Fields
  • USA
  • January 7 2016

除需支付些許專業服務費赴美前 進行稅務籌劃可謂有百益而無一害不 做任何稅務籌劃就匆匆赴美您可能面 臨的重稅將遠遠超過移民前稅務籌劃 的專業服務費

Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity

Planejamento Fiscal antes da Imigração para os EUA
  • Carlton Fields
  • USA
  • January 1 2016

Você deve fazer o seu planejamento fiscal antes da chegada aos Estados Unidos. Quando você faz o seu planejamento fiscal antes de imigrar para os